https://www.taxtmi.com/caselaws?id=23229 Income from ancestral property received on partition by a Hindu male, after his marriage, was held taxable in the hands of the Hindu undivided family consisting of husband and wife. The Court reasoned that a Hindu wife's right to maintenance is a personal obligation attached to the husband's property, recognised by Hindu law and supported by section 18 of the Hindu Adoptions and Maintenance Act, 1956. On that basis, the partitioned property was not treated as the husband's absolute individual property after marriage, but as having the character of joint family property of the smaller family unit for tax purposes. en-us Mon, 27 Aug 1990 00:00:00 +0530 Thu, 17 Dec 2009 16:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23229 Income from ancestral property received on partition by a Hindu male, after his marriage, was held taxable in the hands of the Hindu undivided family consisting of husband and wife. The Court reasoned that a Hindu wife's right to maintenance is a personal obligation attached to the husband's property, recognised by Hindu law and supported by section 18 of the Hindu Adoptions and Maintenance Act, 1956. On that basis, the partitioned property was not treated as the husband's absolute individual property after marriage, but as having the character of joint family property of the smaller family unit for tax purposes. Case-Laws Income Tax Mon, 27 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23229